[Object] To provide a chip resistor with which laser irradiation requires no extremely high positional accuracy, and a plating layer provided on a base and adjacent to a resistor element can be connected to an external conductive layer. [Solution] A chip resistor includes a base 1, a first principal surface electrode 21, a second principal surface electrode spaced apart from the first principal surface electrode 21 in a first direction X1, a resistor element 4 in contact with the first principal surface electrode 21 and the second principal surface electrode 31, an overcoat 6 covering the resistor element 4, the first principal surface electrode 21 and the second principal surface electrode, a first auxiliary electrode 25 covering the first principal surface electrode 21 and the overcoat 6, and a first plating electrode 27 covering the first auxiliary electrode 25. The first auxiliary electrode 25 includes a portion 259 offset from the first principal surface electrode 21 in the first direction X1.